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Value added tax – Supply of goods or services. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of Council Directive (EC) 2006/112 (on the common system of value added tax), deciding, amongst other things, that arts 14(1), 15(1) and 24(1) of that directive should be interpreted as meaning that, in the context of the letting of immovable property, the provision of electricity, heating and water and refuse collection, provided by third-party suppliers for the tenant directly using those goods and services had to be regarded as being supplied by the landlord where he had concluded agreements for the provision of those supplies and simply passed on the costs thereof to the tenant.
Value added tax – Supply of goods or services. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of Council Directive (EC) 2006/112 (on the common system of value added tax), deciding, amongst other things, that arts 14(1), 15(1) and 24(1) of that directive should be interpreted as meaning that, in the context of the letting of immovable property, the provision of electricity, heating and water and refuse collection, provided by third-party suppliers for the tenant directly using those goods and services had to be regarded as being supplied by the landlord where he had concluded agreements for the provision of those supplies and simply passed on the costs thereof to the tenant.
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The cab rank rule, its jurisprudential foundations, and international law. By Timothy Dutton CBE QC, Baroness Ruth Deech QC (Hon), Chantal-AimeDoerries QC and Roy Amlot QC
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The Westminster Commission on Miscarriages of Justice, set up to revisit the work of the CCRC after 25 years of operation, identified serious issues that risk miscarriages of justice remaining unidentified or unremedied. By Edward Garnier QC Michelle Nelson QC
Unsparing in his criticism, the former Attorney General reflects on recent events in government and his own experience of being chief legal adviser. Interview by Anthony Inglese CB
Sports coaches will be caught by a change in the law that addresses the disparity in treatment for 16- to 17-year-olds, writes Cameron Brown QC
